In exercise of the powers conferred by sub-section(l) read with sub-section (2) of section 94 of the Finance Act, 1994 ( 32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely: —

1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2012.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in Form ST-1 ,-

(a) in serial No. 7, for the table, the following table shall be substituted, namely:-

Sr No

Description of service

1

2

(b) after the ACKNOWLEDGEMENT, the following Annexure shall be inserted , namely:-